Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 492 - CESTAT KOLKATACENVAT Credit - common input service used for both taxable and exempted services - Rule 6(3) of CENVAT Credit Rules - Held that:- The lower authority has failed to make any justifiable grounds before confirmation of demand in respect of submission of the appellant that they never availed and utilised Input service credit towards exempted service in respect of road construction. The department also failed to submit any calculation sheet/reconciliation statement specifying the details of such alleged Cenvat Credit with supportive evidence and in absence of any such evidence this appellate forum is not in a position to make the correct decision. Before raising such demand, proper investigation is required and in absence of any material facts with corroborative evidence, the same is not maintainable. Appeal dismissed - decided against Revenue.
|